Legislative updates

Royal Decree 723/2026 strengthens transparency in employment relationships by expanding the information that employers must provide in writing to employees regarding their working conditions.

Order ISM/541/2026 amends the rules on electronic notifications and communications by the Social Security, expanding the circumstances in which these are carried out electronically.

Royal Decree 416/2026 reforms the regulation of flexible retirement and expands the options for combining a retirement pension with employment. The regulation extends this scheme to self-employed workers, relaxes the eligibility requirements and introduces new incentives to promote active ageing as of 28 August 2026.

RDL 2/2026 of 3th February introduces urgent measures to protect people in situations of social vulnerability, address tax issues, and manage resources of territorial financing systems.

Royal Decree‑Law 3/2026, of February 3, establishes the revaluation of public pensions for 2026 with a general increase of 2.7 % and higher increases for minimum, non-contributory pensions and the IMV, and includes other urgent measures regarding Social Security, such as adjustments to contributions and technical measures for the system.

Royal Decree-Law 16/2025, of 23 December, extending certain measures to address situations of social vulnerability and adopting urgent measures in tax and Social Security matters.

This Royal Decree-Law extends various measures aimed at addressing situations of social vulnerability, with the goal of protecting the groups most affected by the current economic context. It also introduces urgent measures in tax and Social Security matters, aimed at ensuring system stability and support for individuals and businesses. The regulation maintains and adapts existing social protection instruments and introduces temporary fiscal adjustments.

The 2025 Law requires companies to rethink workplace mobility, improving accessibility, sustainability, and the management of employee commuting.

The Government approves a Royal Decree-Law to allow autonomous communities and local councils to use their surpluses to invest in sustainable projects, and to extend the deadline for applying the regulations governing computerised invoicing programmes, ensuring that companies and administrations have sufficient time to adapt correctly.

Royal Decree 1065/2025, of 26 November, develops the training contract regime provided for in Article 11 of the Workers' Statute. This regulation specifies the conditions, rights and obligations that both companies and workers must respect, with the aim of reinforcing the educational and professional value of this type of contract.

The directive amends Directive 2008/98/EC on waste to establish binding targets for reducing food waste and to extend the extended producer responsibility to the textile, footwear, and related product sectors, promoting reuse, separate collection, and fibre recycling.

BOE 259 of 28 October. Publication of the list of public holidays for 2026. 

Royal Decree 164/2025 approves the new Fire Safety Regulation for Industrial Establishments (RSCIEI), which updates and replaces the previous regulations, establishing updated requirements for the prevention, detection, containment and extinguishing of fires in industrial facilities, with more stringent criteria for organization, inspection and protection systems in order to minimize risks to people, property and the environment.

Royal Decree Law 3/2025, approved on 1 April, extends and extends tax deductions for the purchase of electric vehicles and the installation of charging points. With retroactive effect from January, the MOVES III programme reinforces the commitment to sustainable mobility and the objectives of the PNIEC.

Royal Decree 254/2025 extends the deadline for entrepreneurs and professionals to adapt their IT systems to the requirements of the new electronic invoicing regulations. This measure seeks to facilitate progressive compliance with the obligations.